DISCLAIMER: The above is not legal advice nor does it establish an attorney-client relationship with the person posting the question or any person reading the above. There is no attorney-client relationship between any reader and this writer or her firm. These comments are not subject to any privilege protections. They are neither privileged nor confidential. The information is general only and should not be relied upon in any specific case. Accordingly these comments cannot be relied upon as the law and the facts may differ from those with which the reader of this communication may be dealing.

The following disclosure is required pursuant to IRS Circular 230: unless otherwise expressly indicated, any federal tax advice contained in this communication, including attachments and enclosures, is not intended or written to be used, and may not be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.